The institute of Chartered Accountant of Nigeria ICAN Exemptions for OND HND and BSC respectively available for several courses in Accredited Tertiary Institutions (ATI) by ICAN. Become a Chartered Accountant in no time by taking full advantage of the exemptions from ICAN, an OND, HND and BSC candidates have shorter period of becoming Chartered Accountant after being exempted from selected ICAN exams which are based on course studied and also the tertiary institution graduated from, only tertiary institutions on ATI will be opportune for exemptions.
See OND Exemptions Guide Below:
ATS EXEMPTION FEES | |||
S/N | QUALIFICATION | LEVEL OF EXEMPTION | CURRENT RATE(=N=) |
1 | OND Accounting (Accredited Institution) | Part I & II (All Subjects) | 25,680.00 |
2 | NCE Accounting (Accredited Institution) | Part I & II (All Subjects) | 25,680.00 |
3 | OND Fin. Studies/Banking & Fin. | Part I & PPFA in Part II | 21,060.00 |
4 | OND Bus. Studies/Bus. Admin. | Part I (All Subjects except Law) | 10,860.00 |
5 | AAT U.K | Parts I, II & III (Except Bus Law [I] Govt. Acctg [II] & PTCR [III]) | 36,360.00 |
6 | OND Statistics | Q/A | 8,880.00 |
7 | OND Computer Science | I.T | 8,880.00 |
8 | OND Insurance | Q/A | 8,880.00 |
9 | OND Marketing | Economics | 8,220.00 |
10 | Diploma in Accounting (Uni. Ben.) | Parts I & II (Except Govt. Acctg) | 24,120.00 |
11 | Diploma in Public Accounting (Kad. Poly) | Parts I & II (All Subjects) | 25,680.00 |
12 | Diploma in Public Accounting (Kwara Poly) | Parts I & II (All Subjects) | 25,680.00 |
13 | Diploma in Accounting (Uni. P/H) | Part I & PPFA in Part II | 21,060.00 |
14 | OND Accounting (NASFA) | Parts I & II (All Subjects) | 25,680.00 |
15 | OND (Petroleum Marketing & Bus. Studies) | Business Law | 8,220.00 |
16 | Diploma in Accounting (Olabisi Onabanjo Uni.) | Parts I & II (All Subjects) | 25,680.00 |
17 | OND Accounting (Non Accredited Institution) | Part 1 Only | 12,180.00 |
18 | OND Accounting&ATS1 | Part11 only | 13,500.00 |

ICAN Exemptions for OND HND and BSC
HND, BSC, MSC Exemptions Guide:
Academic Qualification | Exemptions | Fee N | |
---|---|---|---|
A | Ph.D.(Accounting) with M.Sc. (Accounting) and B.Sc.(Accounting) | All subjects in Foundation and Skills Levels | 122,800.00 |
B | M.Sc. (Accounting) obtained from ICAN accredited institutions in addition to B.Sc. in Accounting.) | All subjects in Foundation LevelB1.Financial ReportingB2. Audit and Assurance | 82,800.00 |
C | M.Sc. (Accounting) obtained from ICAN accredited institutions but without B.Sc. in Accounting. | A2. Business, Management and FinanceA3. Financial AccountingA4. Management Information | 34,900.00 |
D | M.Sc. (Accounting) obtained from non-accredited institutions in addition to B.Sc. in any accounting related discipline. | A2. Business, Management and FinanceA3. Financial AccountingA5. Business Law | 34,900.00 |
E | B.Sc/HND (Accounting) obtained under the Mutual Co-operation Agreement with Tertiary Institutions (MCATI) | All subjects in Foundation and Skills Levels | 122,800.00 |
F | ATSWA (from year 2010) | All Subjects in Foundation LevelB2. Audit and AssuranceB3. Taxation | 82,800.00 |
G | ATS II (pre-2010) | A1. Business, Management and FinanceA2. Financial AccountingA3. Management Information | 34,900.00 |
H | B.Sc./HND (Accounting) obtained from ICAN- accredited institutions in Nigeria. | All Subjects in Foundation LevelB2. Audit and Assurance | 72,800.00 |
I | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN | A1. Business, Management and FinanceA2. Financial AccountingA4. Business Law | 34,900.00 |
J | B.Sc./HND (Accounting) obtained from foreign recognised institutions | A1. Business, Management and FinanceA2. Financial Accounting | 28,700.00 |
K | B.Sc./HND (Accounting)/ Masters in Accounting and Finance (MAF) obtained from foreign recognised institutions. | A1. Business, Management and FinanceA2. Financial AccountingA3. Management Information | 34,900.00 |
L | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria and MBA Finance. | All Subjects in Foundation LevelB2. Audit and AssuranceB6. Corporate Strategic Management and Ethics | 82,800.00 |
M | B.Sc./HND (Accounting) obtained from recognised institutions in Nigeria but not yet accredited by ICAN plus MBA Finance. | A1. Business, Management and FinanceA3. Financial AccountingA5. Business LawB6. Corporate Strategic Management and Ethics | 66,600.00 |
N | B.Sc. Economics | A1. Business, Management and Finance | 22,500.00 |
O | B.Sc. Economics/Statistics Economics/Computer Science | A1. Business, Management and Finance | 22,500.00 |
P | B.Sc. Actuarial Science | A1. Business, Management and FinanceA4. Business Law | 28,700.00 |
Q | B.Sc./HND Insurance | A1. Business, Management and FinanceA4. Business Law | 28,700.00 |
R | B.Sc./HND/B.A Business Admin/Management/Public Administration | A1. Business, Management and FinanceA1. Business Law | 28,700.00 |
S | B.Sc./HND Banking and Finance | A1. Business, Management and FinanceA4. Business Law | 28,700.00 |
T | B.Sc./HND Marketing | A1. Business, Management and FinanceA4. Business Law | 28,700.00 |
U | MBA/MBF in addition to B.Sc./HND in non- accounting discipline | A1. Business, Management and FinanceA4. Business Law | 28,700.00 |
V | B.Sc. (Ed.) Accounting or B.Ed. Business Education (Accounting option) | A1. Business, Management and FinanceA3. Financial AccountingA4. Business Law | 34,900.00 |
W | B.Ed. Education Management (Accounting Option) | A1. Business, Management and FinanceA2. Financial AccountingA4. Business Law | 34,900.00 |
X | B.Ed(Business Education | A1. Business, Management and Finance | 22,500.00 |
Y | B.Sc./B.A Commerce | A1. Business, Management and FinanceA4. Business Law | 28,700.00 |
Z | B.Sc./HND Cooperative and Rural Development | A1. Business, Management and FinanceA4. Business Law | 28,700.00 |
AA | LL.B/LL.M/LL.D | A4. Business Law | 22,500.00 |
Accredited Tertiary Institutions (ATI) by ICAN

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Please what exemptions is NCE in Economics and Social Studies entitled to?
Hi Bob,
According to ICAN exception guide only NCE Accounting (Accredited Institution) is permitted.